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V2382-21 23 August 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

To claim the tax deduction for disabled ascendants, annual income must not exceed €8,000 (excluding exempt income)

The taxpayer is inquiring which income concept should be applied to meet the income limit for a disabled ascendant. The Directorate General for Taxes (DGT) clarifies that income is defined as the algebraic sum of net yields, imputed income, and capital gains, without applying reductions in the case of real estate capital.

The question raised

What is the concept of income that must be taken into account for a taxpayer to be entitled to the deduction for a dependent ascendant with a disability.

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